IMF Staff Country Reports

Islamic Republic of Mauritania: Report on the Observance of Standards and Codes-Fiscal Transparency Module

December 12, 2002

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Format: Chicago

International Monetary Fund. "Islamic Republic of Mauritania: Report on the Observance of Standards and Codes-Fiscal Transparency Module", IMF Staff Country Reports 2002, 268 (2002), accessed 12/28/2025, https://doi.org/10.5089/9781451827491.002

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Summary

This report assesses the Observance of Standards and Codes on Fiscal Transparency for the Islamic Republic of Mauritania. During the past few years, Mauritania has made considerable efforts to improve fiscal transparency. The withdrawal of the government from commercial activities and the banking sector has helped to clarify the role of government in the economy and reduced quasi-fiscal activities. The private sector has a new investment code and is benefiting from simplification of the tax system. The legislative framework underlying the budget is also complete.

Subject: Auditing, Budget execution and treasury management, Budget planning and preparation, Expenditure, Fiscal accounting and reporting, Public financial management (PFM)

Keywords: accounting system, Auditing, budget document, Budget execution and treasury management, Budget planning and preparation, CR, customs regime, Fiscal accounting and reporting, government activity, government operation, government website, internal audit, ISCR, oversight authorities, president of the republic, public finance, sectoral priority